Nonprofit · EIN 26-1934326
KUM BA YAH FOUNDATION
Tax-exempt (reinstated) · MURRIETA, CA 92562
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $104,020 | $69,851 | $34,169 | $211,712 | $0 | $211,712 |
| December 31, 2023 | 990-EZ | $83,450 | $77,756 | $5,694 | $177,543 | – | $177,543 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $104,012
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $8
Expenses
- Grants and similar amounts paid
- $66,800
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Printing, publications and postage
- $226
- Other expenses
- $2,825
- Program services (functional)
- $66,800
Balance sheet and other
- Total assets, start of year
- $177,543
- Total assets, end of year
- $211,712
- Total liabilities, end of year
- $0
- Net assets, end of year
- $211,712
- Cash, savings and investments
- $211,712
- Gross receipts
- $104,020
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Dustin D Smith MD | Board Co Chairperson and Director | 3 | $0 |
| Holly Smith Eckhart NP | Board Co Chairperson and Board of Directors Member | 3 | $0 |
| Wilba Gae Hollifield Smith | President and Board of Directors Member | 6 | $0 |
| Susan Sparks Esq | Secretary and Board of Directors Member | 2 | $0 |
| Luckson Previl OD | Board of Directors Member | 1 | $0 |
| Tommy D Smith | Financial Administrator and Board Member | 8 | $0 |
| Melisa Jung RN | Board of Director Member | 1 | $0 |
| Nancy Smith | Treasurer and Board of Directors Member | 4 | $0 |
| Barry Webster | Board of Directors Member | 1 | $0 |
990-EZ for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Dustin D Smith MD | Board Co Chairperson and Director | 3 | $0 |
| Holly Smith Eckhart NP | Board Co Chairperson and Board of Directors Member | 3 | $0 |
| Wilba Gae Hollifield Smith | President and Board of Directors Member | 6 | $0 |
| Susan Sparks Esq | Secretary and Board of Directors Member | 2 | $0 |
| Luckson Previl OD | Board of Directors Member | 1 | $0 |
| Tommy D Smith | Treasurer and Board Member | 8 | $0 |
| Melisa Jung RN | Board of Director Member | 1 | $0 |
| Nancy Smith | Vice Treasurer and Board of Directors Member | 3 | $0 |
| Barry Webster | Board of Directors Member | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 37613 OXFORD DR, MURRIETA, CA 92562-5061
- In care of
- % GAE HOLLIFIELD SMITH
- Mailing address (990-N for 2017)
- 88 Flint Road, Langhorne PA 19047
- Principal officer (990-N for 2017)
- Gae Hollifield Smith, PO Box 1335, Murrieta CA 92564
- Signed the 990-EZ
- Tommy D Smith Smith, Finance Administrator and Director
- Website
- www.kumbayahfoundation.org
California records
California keeps its own records of charities and corporations. Search them by EIN 26-1934326 or by the name KUM BA YAH FOUNDATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
To provide impoverished school children school meals.
Program accomplishments
- The Kum Ba Yah Foundation continues to fulfill its mission of providing school lunches meals to Haitian School Children. During 2024 the organization provided meals to between 1120 to 1200 Haitian school children each school day. The children are the total number of students attending 5 specific schools in Northern Haiti. The organization has sucessfully fulfiled its mission each school year since its inception over 17 years ago. See the Foundations web site for further details on its missionExpenses $66,800 · grants $66,800
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 26-1934326
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2012
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- International, foreign affairs and national security (Q33)
- Assets (IRS master file)
- $211,712
- Income (IRS master file)
- $104,020
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- October 21, 2012
- Reinstated
- Effective May 15, 2010
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2024 | $104,020 | $69,851 | $211,712 | IRS |
| 990-EZ | December 2023 | $83,450 | $77,756 | $177,543 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2017 Officer: Gae Hollifield Smith | December 31, 2017 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-1934326).
Questions about KUM BA YAH FOUNDATION
- What is the EIN of KUM BA YAH FOUNDATION?
- The employer identification number (EIN) of KUM BA YAH FOUNDATION is 26-1934326.
- Is KUM BA YAH FOUNDATION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective May 15, 2010.
- Are donations to KUM BA YAH FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KUM BA YAH FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of KUM BA YAH FOUNDATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did KUM BA YAH FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2024.
- Who is the principal officer of KUM BA YAH FOUNDATION?
- The 990-N for 2017 names Gae Hollifield Smith.
- Who are the officers and directors of KUM BA YAH FOUNDATION?
- The 990-EZ for the year ended December 31, 2024 lists 9 people; 0 received compensation from the organization.
- How much revenue does KUM BA YAH FOUNDATION have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $104,020, expenses of $69,851 and total assets of $211,712 at year end.
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